March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10D, Information and documents to be kept and maintained under section 92D10D . (1) Every person who has entered into an international transaction 56b[or a specified […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10CB, Computation of interest income pursuant to secondary adjustments10CB. (1) For the purposes of sub-section (2) of section 92CE of the Act, the […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10CA, Computation of arm’s length price in certain cases10CA. (1) Where in respect of an international transaction or a specified domestic transaction, the application […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10C, Most appropriate method10C. (1) For the purposes of sub-section (1) of section 92C, the most appropriate method shall […]
March 15, 2018Published by Law@HostBooks at March 15, 2018Categories All Rules Income-tax RulesRule – 10B, Determination of arm’s length price under section 92C10B . (1) For the purposes of sub-section (2) of section 92C, the arm’s length […]
March 14, 2018Published by Law@HostBooks at March 14, 2018Categories All Rules Income-tax RulesRule – 10AB, Other method of determination of arm’s length price10AB. For the purposes of clause (f) of sub-section (1) of section 92C, the other […]
March 14, 2018Published by Law@HostBooks at March 14, 2018Categories All Rules Income-tax RulesRule – 10A, Meaning of expressions used in computation of arm’s length price10A. For the purposes of this rule and rules 54a[10AB] to 10E,— 54b[(a) “associated enterprise” […]
March 14, 2018Published by Law@HostBooks at March 14, 2018Categories All Rules Income-tax RulesRule – 10, Determination of income in the case of non-residents10. In any case in which the 51[Assessing Officer] is of opinion that the actual […]
March 14, 2018Published by Law@HostBooks at March 14, 2018Categories All Rules Income-tax RulesRule – 9C, Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation9C. The conditions referred to in clause (iii) of sub-section (2) of section 72A shall […]
March 14, 2018Published by Law@HostBooks at March 14, 2018Categories All Rules Income-tax RulesRule – 9B, Deduction in respect of expenditure on acquisition of distribution rights of feature films9B. (1) In computing the profits and gains of the business of distribution of feature […]